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Indirect Tax Weekly Digest | 07 February 2023

07 February 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

  • High Court of Karnataka - Benefit of Circular no:183/15/2022 to be extended to bonafide mistakes made in Form GSTR-1 for FY 2017-18, 2018-19 and 2019-20.
  • High Court of Karnataka - Prepaid Payment Instruments/Vouchers are neither ‘goods’ nor ‘services’, and hence, not leviable to GST.
  • AAAR, Maharashtra – Assistance in designing and development of tools is the supply of ‘goods’.

We hope you find it useful and an interesting read.